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Common Stock | 12 Months Ended
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Dec. 31, 2018
Common Stock [Abstract] |
COMMON STOCK | 8. COMMON STOCK
Authorized: Unlimited number of non-par value common shares. |  |  |  |  |  |
| 2018 |  | 2017
Issued and outstanding: | millions of shares | millions of Canadian dollars |  | millions of shares | millions of Canadian dollars
Balance, December 31, 2017 | 228.77 | $ | 5,601 |  | 210.02 | $ | 4,738
Conversion of Convertible Debentures | 0.01 |  | - |  | 0.15 |  | 6
Issuance of common stock (1) | 0.45 |  | 22 |  | 14.61 |  | 680
Issued under Purchase Plans at market rate | 4.87 |  | 200 |  | 3.89 |  | 182
Discount on shares purchased under Dividend Reinvestment Plan | - |  | (9) |  | - |  | (9)
Options exercised under senior management share option plan | 0.02 |  | 1 |  | 0.10 |  | 3
Employee Share Purchase Plan | - |  | 1 |  | - |  | 1
Balance, December 31, 2018 | 234.12 | $ | 5,816 |  | 228.77 | $ | 5,601
(1) In Q1 2018, Emera issued 0.45 million common shares to facilitate the creation and issuance of 1.8 million depository receipts in connection with the ICDU share acquisition. The depository receipts are listed on the Bahamas International Securities Exchange.
As at December 31, 2018, the following common shares were reserved for issuance: 6.5 million (2017 – 6.5 million) under the senior management stock option plan, 1.0 million (2017 – 1.3 million) under the employee common share purchase plan and 12.6 million (2017 – 4.2 million) under the dividend reinvestment plan (“DRIP”). The issuance of common shares under the common share compensation arrangements does not allow the plans to exceed 10 per cent of Emera's outstanding common shares. As at December 31, 2018, Emera is in compliance with this requirement.

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- Definition The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -URI http://asc.fasb.org/topic&trid=2208762 + Details
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